Search Results - subject:"Interim financial statements"

Financial Statements in the Czech Republic – Broken Going Concern Assumption

Bokšová, Jiřina; Randáková, Monika - In: Český finanční a účetní časopis 2014 (2014) 3, pp. 156-164

Czech accounting legislature defines regular, extraordinary and interim financial statements. Interim financial … statements are important information source for management purposes, however for extraordinary situations there is necessary to …

Persistent link: https://www.econbiz.de/10011194628

The Proposal to Create the Czech Accounting Standards – Interim Financial Reporting

Gláserová, Jana - In: Český finanční a účetní časopis 2013 (2013) 3

This paper examines the importance of the position and role of interim financial statements in the Czech financial … reporting.The paper created a proposal for the creation of a new Czech Accounting Standard – “Interim Financial Statements”. Its … essential terms of the lack of interim financial statements. This is the definition of the interim reporting period, the …

Persistent link: https://www.econbiz.de/10011194759

Disclosures in Audit Committee Charters and Reports

Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L. - 2002

In response to recent criticisms of audit committee performance, new SEC and stock exchange rules require companies to prepare an audit committee charter and to publish the charter in their proxy statement at least once every three years. Audit committees also must disclose how they discharged...

Persistent link: https://www.econbiz.de/10009459083